View Policies Current Attempt in Progress Nash Company has recorded bad debt expense in the past at a rate of 1.5% of accounts receivable, based on an aging analysis. In 2020, Nash decides to increase its estimate to 2%. If the new rate had been used in prior years, cumulative bad debt expense would have been $ 386,900 instead of $ 290,175. In 2020, bad debt expense will be $ 110,400 instead of $82,800. If Nash's tax rate is 30%, what amount should it report as the cumulative effect of changing the estimated bad debt rate? (Do not leave any answer field blank Enter 0 for amounts.) The cumulative effect of changing the estimated bad debt rate $